AN ACT relating to sales and use tax exemptions for firearm-related items.

Amend KRS 139.010, relating to sales and use taxes, to define "ammunition," "antique firearm," "body armor," firearm," "firearm muffler or silencer," "firearm-related accessory," "firearm safety course," "firearm safety device," and "firearm storage device"; amend KRS 139.480 to exempt ammunition, antique firearms, body armor, firearms, firearm-related accessories, firearm safety courses, firearm safety devices, firearm storage devices, noise cancelling ear protection, and admissions or program fees related to certain firearm-related activities; EFFECTIVE July 1, 2025.

Introduced: February 4, 2025

Last action: February 7, 2025

To Appropriations & Revenue (H)

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This bill would remove Kentucky sales and use tax from a range of firearm-related purchases, including firearms, ammunition, body armor, silencers, firearm accessories, safety devices, storage devices, noise-cancelling ear protection, and fees for firearm safety courses or related activities. It also adds official definitions for these items to state tax law. If passed, these purchases would no longer be subject to state sales tax starting July 1, 2025. Who it may affect: Kentuckians who purchase firearms, ammunition, or related equipment, as well as those who pay for firearm safety training.

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